C.F.R. » Title 27 » CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—TOBACCO › PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO › Subpart K—Manufacture of Cigarette Papers and Tubes

27 C.F.R. § 40.352

Cigarette tubes

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Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):

ProductTax rate for each 50 tubes* for removals during the years:
2002 to
March 31, 2009		April 1, 2009 and after
Cigarette tubes up to 61⁄2” long$ 0.0244$ 0.0630
Cigarette tubes over 61⁄2” longUse rates above, but count each 23⁄4 inches, or fraction thereof, of the length of each as one cigarette tube.
* Tax rate for less than 50 tubes is the same. The tax is not prorated.
(72 Stat. 1414; 26 U.S.C. 5701) [T.D. TTB-75, 74 FR 14483, Mar. 31, 2009]